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The Integrated Goods and Services Tax Act, 2017 Notifications
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Body Notification No.1/2017 - IntegratedTax Rate F.No.354/117/2017-TRU Dated 28th June, 2017

In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017) , the Central Government, on the recommendations of the Council, hereby notifies the rate of the central tax of-

(i) 5 per cent. in respect of goods specified in Schedule I,

(ii) 12 per cent. in respect of goods specified in Schedule II,

(iii) 18 per cent. in respect of goods specified in Schedule III,

(iv) 28 per cent. in respect of goods specified in Schedule IV,

(v) 3 per cent. in respect of goods specified in Schedule V,

(vi) 0.25 per cent. in respect of goods specified in Schedule VI, and

(vii) 1.50 per cent. in respect of goods specified in Schedule VII.

appended to this notification (hereinafter referred to as the said Schedules), that shall be levied on intra-State supplies of goods, the description of which is specified in the corresponding entry in column (3) of the said Schedules, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedules.

(Mohit Tewari)

Under Secretary to the Government of India